Análise dos impactos da Resolução nº 400 da Agência Nacional de Aviação Civil (Anac) nas demonstrações financeiras das principais companhias aéreas do Brasil

Abstract

Regular commercial aviation is an important pillar in modern society since air transport is dynamic, connecting large distances in a short time and safely, which directly impacts the economy, politics, health and leisure sectors. In addition to the commitment and dedication related to security and service provision necessary for the continuity of these companies, financial management is another subject that requires a high capacity for analysis and strict controls, with the objective of perpetuation, efficiency and profitability of these companies. Airline regulations are specific to regions and/or countries, which adds even more complexity to the management of this business. In Brazil, where rules related to consumer protection have an important financial impact on the sector, the challenge becomes even greater. Considering that the good financial health of a company is essential for its existence, this project aims to analyze the impacts on the financial statements of the three largest airlines that operate and are subject to the regulations required in Brazil, seeking information for strategic decision-making, internal and external, seeking economic efficiency for the business. Using quantitative data collection methodology, mainly through online tools, and examining existing data in official sources from each of the companies, as well as regulatory institutions and associations relevant to the sector, it was possible to identify that, although the materiality of the impacts caused by Resolution No. 400 is relatively low compared to total costs, its relevance cannot be discarded, and, even if there are no magic solutions to the sector's financial problems, proposing new additional solutions can contribute to optimizing processes and reducing costs.